Walmart offers the Westinghouse 40" 1080p Widescreen LCD HD Television, model no. VR-4090, for $299.98 with free shipping. That's tied with our mention from two weeks ago and the lowest total price we've seen for a new 40" Westinghouse LCD HDTV. (It's also a current low for this model by $74, outside of the price below.) Sales tax is added where applicable. Features include a native resolution of 1920x1080 (1080p), 4,000:1 native (100,000:1 dynamic) contrast ratio, 360 cd/m² brightness, 6ms response time, three HDMI inputs, and VGA and other video inputs.

Of note, Sam's Club members can get it for $298 with free shipping. Sales tax is added where applicable.